# 地方税法 / Local Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（還付加算金に関する経過措置） — address `suppl-4221-4/art-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二条（還付加算金に関する経過措置） — Transitional Measures for Interest on Refund caption: machine translation, not official suppl-4221-4/art-2 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-2 **第一項** この法律の施行の日（以下「施行日」という。）から平成二十二年九月三十日までの間における第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の四第一項第一号の規定の適用については、同号中「第五十三条第二十一項若しくは第三百二十一条の八第二十一項」とあるのは「第五十三条第二十六項若しくは第三百二十一条の八第二十六項」と、「第五十三条第二十三項若しくは第三百二十一条の八第二十三項」とあるのは「第五十三条第二十八項若しくは第三百二十一条の八第二十八項」と、「第七十二条の十三第九項」とあるのは「第七十二条の十三第十項」と、「第七十二条の十三第十三項」とあるのは「第七十二条の十三第十四項」と、「同条第十一項」とあるのは「同条第十二項」とする。 suppl-4221-4/art-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-2/par-1 For the application of Article 17-4, paragraph (1), item (i) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to September 30, 2010, the phrase "Article 53, paragraph (21) or Article 321-8, paragraph (21)" in that item is deemed to be replaced with "Article 53, paragraph (26) or Article 321-8, paragraph (26)", the phrase "Article 53, paragraph (23) or Article 321-8, paragraph (23)" with "Article 53, paragraph (28) or Article 321-8, paragraph (28)", the phrase "Article 72-13, paragraph (9)" with "Article 72-13, paragraph (10)", the phrase "Article 72-13, paragraph (13)" with "Article 72-13, paragraph (14)", and the phrase "paragraph (11) of that Article" with "paragraph (12) of that Article". machine translation, not official --- ## Cites - suppl-4221-4/art-2/par-1: 第十七条の四第一項第一号 → 地方税法 第十七条の四第一項第一号 (Article 17-4, paragraph (1), item (i)), art-17-4/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-1 - suppl-4221-4/art-2/par-1: 第五十三条第二十一項 → 地方税法 第五十三条第三十三項 (Article 53, paragraph (33)), art-53/par-33 — https://japanlaw.org/ja/local-tax-act/art-53/par-33 · https://japanlaw.org/l/325AC0000000226/art-53/par-33 - suppl-4221-4/art-2/par-1: 第三百二十一条の八第二十一項 → 地方税法 第三百二十一条の八第三十三項 (Article 321-8, paragraph (33)), art-321-8/par-33 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-33 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-33 - suppl-4221-4/art-2/par-1: 第五十三条第二十三項 → 地方税法 第五十三条第二十三項 (Article 53, paragraph (23)), art-53/par-23 — https://japanlaw.org/ja/local-tax-act/art-53/par-23 · https://japanlaw.org/l/325AC0000000226/art-53/par-23 - suppl-4221-4/art-2/par-1: 第三百二十一条の八第二十三項 → 地方税法 第三百二十一条の八第二十三項 (Article 321-8, paragraph (23)), art-321-8/par-23 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-23 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-23 - suppl-4221-4/art-2/par-1: 第五十三条第二十八項 → 地方税法 第五十三条第三十項 (Article 53, paragraph (30)), art-53/par-30 — https://japanlaw.org/ja/local-tax-act/art-53/par-30 · https://japanlaw.org/l/325AC0000000226/art-53/par-30 - suppl-4221-4/art-2/par-1: 第三百二十一条の八第二十八項 → 地方税法 第三百二十一条の八第三十項 (Article 321-8, paragraph (30)), art-321-8/par-30 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-30 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-30 - suppl-4221-4/art-2/par-1: 第七十二条の十三第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9 - suppl-4221-4/art-2/par-1: 第七十二条の十三第十項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10 - suppl-4221-4/art-2/par-1: 第七十二条の十三第十三項 → 地方税法 第七十二条の十三第十三項 (Article 72-13, paragraph (13)), art-72-13/par-13 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-13 - suppl-4221-4/art-2/par-1: 同条第十一項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-18/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-279, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27